Creates a temporary federal tax credit for purchases of certain retreaded tires and requires federal agencies to prefer buying retreaded tires from the GSA tire schedule when a matching retreaded tire is available. The credit covers a portion of qualified retreaded tire expenses (the lesser of 30% of the tire cost or $30 per tire), applies only to tires retreaded and purchased in the United States, and is available for tires placed in service after December 31, 2025 through December 31, 2028.

Federal purchasing rules will be changed so agencies must buy a listed retreaded tire from the GSA schedule rather than a new non-retreadable tire when a match exists; the Federal Acquisition Regulation must be updated within one year to implement that requirement.